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单选题 Major Nelson Company is considering replacing a machine that is presently used in the production of its product. The following data are available: Replacement Old Machine Machine Original cost $57,000 $35,000 Useful life in years 17 5 Current age in years 12 0 Book value $39,000 ‑ Disposal value now $8,000 ‑ Disposal value in 5 years 0 0 Annual cash operating costs $7,000 $4,000 The difference in cost between keeping the old machine and replacing the old machine, ignoring income taxes, is
学科：管理会计
时间：2025-01-08 07:43:06
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题目1单选题
A period costA. d. is expensed as incurredB. a. is identified with goods produced or purchased for resaleC. c. is shown on the balance sheetD. b. is accumulated in work in process
题目2单选题
As the cost-driver activity level increases within the relevant rangeA. c. total variable costs decreaseB. d. variable costs per unit increasesC. b. fixed costs per unit increasesD. a. activities required to make products or deliver services
题目3单选题
______________ set the overall goals and objectives of the organizationA. Strategic plansB. Capital budgetsC. Continuous budgetsD. Pro forma statements
题目4单选题
Youngblood Corporation had the following activities, traceable costs, and physical flow of driver units: Traceable Physical Flow of Activities Costs Driver Units Account inquiry (hours) $8,000 500 hours Account billing (lines) 5,600 200,000 lines Account verification (accounts) 3,000 2,000 accounts Correspondence (letters) 2,000 200 letters The above activities are used by departments A and B as follows: A B Account inquiry (hours) 50 hours 80 hours Account billing (lines) 25,000 lines 20,000 lines Account verification (accounts) 200 contracts 100 contracts Correspondence (letters) 20 letters 100 letters The cost per driver unit for the correspondence activity isA. b. $1.50B. a. $0.028C. d. $16.00D. c. $10.00
题目5单选题
If the proportions in a sales mix change, theA. d. net income will not be alteredB. b. break‑even point will remain the sameC. c. cost‑volume‑profit relationship also changesD. a. contribution margin per unit increases
题目6单选题
Arrival Hotels operates a 100-room property in a location popular for "spring breakers". Occupancy rates average 97% in March and 90% in April. The average room rental is $150 per night. Expected sales for April areA. $405,000B. $450,000C. $436,500D. $418,500
题目7单选题
It may be difficult to trace cost to products and services if the costs areA. c. affected by multiple cost driversB. b. affected by activities not related to volumeC. d. affected by activities not related to volume and by multiple cost driversD. a. volume-driven
题目8单选题
Major Nelson Company is considering replacing a machine that is presently used in the production of its product. The following data are available: Replacement Old Machine Machine Original cost $57,000 $35,000 Useful life in years 17 5 Current age in years 12 0 Book value $39,000 ‑ Disposal value now $8,000 ‑ Disposal value in 5 years 0 0 Annual cash operating costs $7,000 $4,000 The difference in cost between keeping the old machine and replacing the old machine, ignoring income taxes, isA. b. $12,000 in favor of keeping the old machineB. c. $37,000 in favor of replacing the old machineC. a. $22,000 in favor of keeping the old machineD. d. $22,000 in favor of replacing the old machine
题目9单选题
LeBron Company has the following information: Month Budgeted Purchases January $26,800 February 29,000 March 30,520 April 29,480 May 27,680 Purchases are paid for in the following manner: 10% in the month of purchase 50% in the month after purchase 40% two months after purchase ______________ is the expected balance in Accounts Payable as of March 31A. $30,520B. $2,900C. $18,312D. $39,068
题目10单选题
The following data are for Quick Draw Corporation: Flexible Budget for Master Actual Sales Actual Budget Activity Units 18,000 16,000 18,000 Sales $360,000 $320,000 $360,000 Variable costs 234,000 192,000 216,000 Contribution margin $126,000 $128,000 $144,000 Fixed costs 76,000 80,000 80,000 Operating income $50,000 $48,000 $64,000 The total of the master budget variances isA. $2,000 unfavorableB. $16,000 favorableC. $16,000 unfavorableD. $2,000 favorable
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